PETRE, Mihaela Cosmina - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 253-258
The foundation of accountancy provisions is based on IAS 37 „Provisions, Contingent Liabilities and Contingent Assets” and on „European Accountancy Regulations” aproved by OMFP no.3055/2009. The main problems regarding the provisions normalization and reglementation by using the...
